This course is an introductory course emphasizing the basic financial principles and practices essential to managing a business. Among the topics introduced are the time value of money, working capital management, financial analysis, financial planning, cash-flow analysis, operating and financial leverage, capital budgeting, long-term financing, cost of capital, and capital structure. Students also learn fundamental techniques for valuing financial assets such as stocks and bonds. The course complements its introduction of important financial concepts and relationships with a strong focus on problem solving. This course relies heavily on accounting concepts and should be taken as soon as possible after completion of accounting prerequisites.